Abstract:

The paper presents a concept of SME accountants' IT competencies research to be performed in Poland. The introduction provides the opinions expressed by various accounting associations on the changes required in accountants' education to focus on information technology. It is also stressed that in SMEs an accountant must act as the management accountant, not only a book-keeper. Next the research goals and hypothesis the author wants to verify as well as a work plan, including research tasks and methods, are provided. Further one will be given general findings from the preliminary literature review. Last but not least, some conclusions which justify the research to be performed are found.